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2009 Representation Update

2009 Representation Update

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Published by McKenzieLaw
This article by attorney Robert E. McKenzie provides highlights of IRS procedures including collection, exam and special programs.
This article by attorney Robert E. McKenzie provides highlights of IRS procedures including collection, exam and special programs.

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Published by: McKenzieLaw on Feb 26, 2010
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11/03/2011

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I.
2009 REPRESENTATION UPDATE 
by ROBERT E. McKENZIE, EA, ATTORNEY 
©2009
 ARNSTEIN & LEHR SUITE 1200 120 SOUTH RIVERSIDE PLAZAChicago, Illinois 60606 (312) 876-7100 REMCKENZIE@ARNSTEIN.COM 
 
2009 IRS REPRESENTATION UPDATE© By: Robert E. McKenzie
1. A CHANGING IRS ........................................................................................................1More Compliance Centers to Cease Processing Returns:............................................1Shrinking IRS Workforce ................................................................................................1New IRS Commissioner ................................................................................................22. TAXPAYER ADVOCATE ..............................................................................................2National Taxpayer Advocate Releases Report To Congress ........................................ 2The Most Litigated Tax Issues ..................................................................................... 113. ENFORCEMENT ........................................................................................................ 13Highlights of 2008 Enforcement................................................................................... 13Individual Enforcement................................................................................................. 13Millionaires ................................................................................................................... 13Businesses ................................................................................................................... 14Collection Enforcement................................................................................................ 14Electronic Filing IRS Webpage .................................................................................... 14State Information Sharing ............................................................................................ 19Federal Tax Returns and Return Information.............................................................. 19Return Information ........................................................................................................19IRS Study Provides Tax Gap Estimate ........................................................................ 20Sources of Misreporting ............................................................................................... 20Understanding the Tax Gap ......................................................................................... 20Components of the Tax Gap ........................................................................................ 20Underreporting ............................................................................................................. 20Underreporting Is Largest Component......................................................................... 21Noncompliance Rising ................................................................................................. 21Areas Where Compliance Has Decreased .................................................................. 21Areas With Improved Compliance ............................................................................... 22Businesses More Likely to Not Comply....................................................................... 22NRP Subchapter S Corporation Study Overview ........................................................ 222009 Budget................................................................................................................. 262009 Budget ................................................................................................................ 26Overview - Abusive Return Preparer ........................................................................... 27Audits of 30 Clients ...................................................................................................... 284. EXAMINATION ........................................................................................................... 29Examination Reengineering ......................................................................................... 29The Dirty Dozen ........................................................................................................... 295. APPEALS .................................................................................................................... 32Strategic Priorities:....................................................................................................... 32Campus Appeals Program ........................................................................................... 32OIC and TFRP Mediation and Arbitration .................................................................... 32Application Process ..................................................................................................... 33TFRP ............................................................................................................................ 33i
 
6. USEFUL INFORMATION FOR PRACTITIONERS .................................................... 34Whistleblower Reforms ................................................................................................ 34Mortgage Relief Act...................................................................................................... 34Basis Reduction ........................................................................................................... 35Qualified Principal Residence Indebtedness ............................................................... 35Misclassified Workers .................................................................................................. 35Misclassification ........................................................................................................... 35Recommendations ....................................................................................................... 36UBS Criminal Charges ................................................................................................. 36Agreement.................................................................................................................... 36Allegations .................................................................................................................... 36Prior Charges ............................................................................................................... 37Comments of Government Officials ............................................................................. 37Settlement Offer Unreported Offshore Income ........................................................... 37Highlights of the Offer. ................................................................................................ 37Penalties ....................................................................................................................... 38Fully Cooperate ............................................................................................................ 38VITA Grant Program .................................................................................................... 38Identity Theft................................................................................................................. 397. COLLECTION ............................................................................................................. 42Taxpayer Advocate’s Report On Enforced Collection ................................................ 42Flawed Private Collection Ends ................................................................................... 42Help for People Who Owe Taxes ................................................................................. 43Flexibility ....................................................................................................................... 43Online Payment Agreement (OPA) ............................................................................. 44Guaranteed Availability of Installment Agreements .................................................... 45<$25,000 Liabilities ...................................................................................................... 45Form 433A .................................................................................................................... 45New more Onerous Allowable Expense Standards ..................................................... 45Five Year Test.............................................................................................................. 488. OFFER IN COMPROMISE ......................................................................................... 48Number of Offers .......................................................................................................... 48OIC’s FY2000 to 2008 .................................................................................................. 49Tax Increase Prevention and Reconciliation Act of 2005 ............................................ 49Payments With Offers .................................................................................................. 49Failure to Make Deposit............................................................................................... 49Not Refundable ............................................................................................................ 50Taxpayer Advocate Research ...................................................................................... 50Failure to Make Installment Payments ......................................................................... 50Low Income Taxpayers ................................................................................................ 50Deemed Accepted ........................................................................................................ 51Background .................................................................................................................. 51Supporting Documents ................................................................................................. 51$150 Processing Fee ................................................................................................... 51Determining Processability ........................................................................................... 52Full Pay Processing ......................................................................................................53ii

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